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IELTSFocusing general TrainingPractice TestsSecondeditionMichael Clutter buck Philip GouldContents How to use this book vii Acknowledgments×viiiListening1 Speaking×99What is in the listening module?

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What is michael clutterbuck?

Michael Clutterbuck is a tax form used to report foreign financial accounts.

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US persons including individuals, corporations, partnerships, and trusts are required to file Michael Clutterbuck if they have foreign financial accounts that meet the reporting threshold.

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Michael Clutterbuck can be filled out electronically using the FinCEN Form 114 online system.

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The purpose of Michael Clutterbuck is to report foreign financial accounts to the US government to prevent tax evasion and money laundering.

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Information such as the account numbers, location, maximum value during the year, and the name of the foreign financial institution must be reported on Michael Clutterbuck.